Who is required to report under CSRD?

The Corporate Sustainability Reporting Directive (CSRD) significantly expands the number of companies required to disclose sustainability information in the EU. Building on and replacing the former Non-Financial Reporting Directive (NFRD), CSRD broadens the scope far beyond a small group of public-interest entities. It now captures a large portion of the European economy, as well as non-EU companies with substantial activity in the EU market.

Under CSRD, reporting obligations apply to several categories of businesses. First, companies previously covered under NFRD — mainly large, listed public-interest entities with more than 500 employees — must begin reporting first. In the next phase, all large EU companies, regardless of listing status, are required to comply if they meet at least two of the following thresholds:

• more than 250 employees,
• over €50 million in annual net turnover,
• over €25 million in total assets.

The directive also introduces reporting requirements for listed small and medium-sized enterprises (SMEs), excluding micro-enterprises. Listed SMEs will begin reporting later than large companies and may opt for transitional relief until 2028. Beyond EU-based firms, CSRD also applies to non-EU companies generating more than €150 million in annual turnover within the EU, provided they have at least one EU branch or subsidiary. These businesses will be required to publish consolidated sustainability information in accordance with EU reporting standards.

As compliance deadlines approach, companies across all sectors must establish robust frameworks for collecting, validating, and reporting sustainability data. Meeting CSRD requirements also means aligning disclosures with the European Sustainability Reporting Standards (ESRS), implementing reliable data management processes, and preparing for mandatory third-party assurance.

How Sustamize supports CSRD compliance

Sustamize enables companies of all sizes — from large enterprises to listed SMEs — to meet CSRD obligations through:

• structured, high-resolution CO₂e datasets for Scope 1, 2, and 3 reporting,
• automated emissions and PCF calculation tools aligned with ESRS and the GHG Protocol,
• standardized, audit-ready data structures for efficient reporting,
• seamless integration of supplier emissions to support value chain transparency.

By centralizing sustainability data and reducing manual workload, sustamize helps businesses prepare for CSRD compliance with confidence and efficiency.

Ready to determine your CSRD obligations and prepare your reporting framework?

Contact our team or request access to sustamize’s sustainability reporting tools and carbon data to ensure accurate, compliant, and audit-ready disclosures.